§ 3.15.030. Reassessment by the assessor upon taxpayer application.

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Upon receiving a proper application, the assessor shall appraise the property and determine separately the full cash value of land, improvements and personalty immediately before and after the damage or destruction. If the sum of the full cash values of the land, improvements and personalty before the damage or destruction exceeds the sum of the values after the damage by ten thousand dollars or more, the assessor shall also separately determine the percentage reductions in value of land, improvements and personalty due to the damage or destruction. The assessor shall reduce the values appearing on the assessment roll by the percentages of damage or destruction computed pursuant to this section, and the taxes due on the property shall be adjusted as provided in Section 3.15.060. However, the amount of the reduction shall not exceed the actual loss.

(Ord. 3026 § 1 (part), 2004)

                    
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